發(fā)布時(shí)間：2018-05-15 17:12

  本文選題：財(cái)務(wù)高管 + 制度改革�。� 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：我國(guó)現(xiàn)行引導(dǎo)和規(guī)范財(cái)務(wù)高管的制度性法律文件主要是《會(huì)計(jì)法》和《總會(huì)計(jì)師條例》�！稌�(huì)計(jì)法》產(chǎn)生于1985年,最近一次修訂也要追溯到1999年；《總會(huì)計(jì)師條例》產(chǎn)生于1990年,二者均是特定時(shí)期的階段性產(chǎn)物。 現(xiàn)行的總會(huì)計(jì)師制度建立在計(jì)劃經(jīng)濟(jì)時(shí)期,在各類(lèi)企業(yè)高速發(fā)展的今天,內(nèi)外部環(huán)境和市場(chǎng)條件已經(jīng)發(fā)生了很大變化,需要與時(shí)俱進(jìn)的改變,傳統(tǒng)的總會(huì)計(jì)師和財(cái)務(wù)總監(jiān)制度已經(jīng)無(wú)法適應(yīng)在市場(chǎng)經(jīng)濟(jì)體制下建立的現(xiàn)代企業(yè)制度,亟需進(jìn)行相關(guān)改革。 財(cái)務(wù)高管制度的改革是一場(chǎng)制度革命,是我國(guó)企業(yè)更好的推進(jìn)市場(chǎng)經(jīng)濟(jì)發(fā)展、履行現(xiàn)代企業(yè)制度、完善法人治理結(jié)構(gòu)、實(shí)現(xiàn)“走出去”戰(zhàn)略的制度保證。本文通過(guò)問(wèn)卷調(diào)查和實(shí)地訪談的形式,對(duì)現(xiàn)行財(cái)務(wù)高管制度在企業(yè)中的運(yùn)行狀況進(jìn)行了調(diào)研,通過(guò)統(tǒng)計(jì)分析發(fā)現(xiàn)問(wèn)題,并針對(duì)問(wèn)題進(jìn)行研究,借鑒發(fā)達(dá)國(guó)家已經(jīng)很成熟的首席財(cái)務(wù)官制度,提出我國(guó)財(cái)務(wù)高管制度的改革建議,希望對(duì)建立我國(guó)首席財(cái)務(wù)官制度有所幫助。
[Abstract]:The current institutional legal documents guiding and standardizing financial executives are mainly the Accounting Law and the General Accountants Ordinance. The Accounting Law was produced in 1985, and the most recent revision dates back to 1999, and the General Accountants Ordinance came into being in 1990. Both are the stage products of a specific period. The current chief accountant system was established in the planned economy period. With the rapid development of all kinds of enterprises today, the internal and external environment and market conditions have changed greatly, and need to be changed with the times. The traditional system of chief accountant and chief financial officer has been unable to adapt to the modern enterprise system established under the market economy system. The reform of financial executives' system is a system revolution, which is the system guarantee for our country's enterprises to promote the development of market economy, to fulfill the modern enterprise system, to perfect the corporate governance structure and to realize the strategy of "going out". In this paper, through the form of questionnaire survey and field interview, the current financial executive system in the operation of enterprises were investigated, through statistical analysis to find out the problems, and to study the problems. Based on the mature CFO system in developed countries, this paper puts forward some suggestions on the reform of CFO system in China, hoping to be helpful to the establishment of CFO system in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233

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